Authorizes municipalities to adopt a sales tax exemption for clothing and footwear after March first, two thousand twenty-five

• Republican2

◆ The sponsor's argument

Why Leroy Comrie says this is needed

New York State residents know too well the affects the COVID-19 pandem- ics has had on their lives, impacting their health and the health of their families, schooling, employment, businesses, and day-to-today activities. As New Yorkers strive for normalcy in their lives, pandem- ic-related supply chain issues continue to drive up the costs of fuels and materials throughout the country. Additionally, Russia's invasion of Ukraine on February 24, 2022 exacerbated these supply chain issues. In the state budget, Governor Hochul and the legislature suspended the collection of fuel sales taxes to combat rising costs. Following the state's example, many municipalities followed suit. Many municipalities can and want to do more to help the residents they serve. Benefitting from additional state and federal funding and strong sales tax revenues, local governments can temporarily decrease the cost of living for its constituents by exempting certain clothing and footwear items from local sales taxes. However, the current law severely limits local leaders' abilities to adopt such policies, as the current statute only allows municipalities to pass laws providing for such an exemption on March 1 of every year. During the winter months of January and February, local governments were tirelessly managing the latest Omicron surge and should not be penalized for putting the health and safety of their residents first. Now, the State Legislature has the opportunity to empower municipalities to adopt this exemption before the new school year begins, lowering the costs of items such as sneakers, jackets, diapers, eyeglasses, sports uniforms, and school clothes.

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.